2002/319/EC: Decision No 3/2002 of the EU-Slovenia Association Council of 15 March 2002 adopting the terms and conditions for Slovenia's participation in the Community Fiscalis programme
Date: 2002-03-15
Institutions: EC–Slovenia Association Council
Subjects: EU programme, European integration, Slovenia, accession to the European Union, tax system

1.5.2002

EN

Official Journal of the European Communities

L 115/33

DECISION No 3/2002 OF THE EU-SLOVENIA ASSOCIATION COUNCIL

of 15 March 2002

adopting the terms and conditions for Slovenia's participation in the Community Fiscalis
programme

(2002/319/EC)

THE ASSOCIATION COUNCIL,

Having regard to the Europe Agreement establishing an asso-
ciation between the European Communities and their Member
States acting within the Framework of the European Union, of
the one part, and Slovenia, of the other part (1), and in partic-
ular Article 106 thereof,

Whereas:

(1)

(2)

(3)

According to Article 106 of the Europe Agreement,
Slovenia may participate in framework programmes,
specific programmes, projects or other actions of the
Community in the fields laid down in Annex XI.

According to this Annex, the Association Council may
agree to add other fields of Community activities to
those listed in the Annex.

According to the said Article 106,
the Association
Council is to decide upon the terms and conditions for
Slovenia's participation in these activities,

according to the terms and conditions set out in Annexes I and
II which shall form an integral part of this Decision.

Article 2

of

the

programme. Nevertheless,

This Decision shall apply for the duration of the remaining
lifetime
the
Community decide to extend the duration without any
substantial change within the programme, this Decision would
also be extended correspondingly and automatically if no Party
denounces it.

should

Article 3

This Decision shall enter into force the day of its adoption by
the Association Council.

HAS DECIDED AS FOLLOWS:

Done at Brussels, 15 March 2002.

Article 1

participate

in

Slovenia
programme

shall

(hereinafter

referred to as

the

the Community

Fiscalis
‘programme’)

For the Association Council

The President

D. RUPEL

(1) OJ L 51, 26.2.1999, p. 3.

L 115/34

EN

Official Journal of the European Communities

1.5.2002

ANNEX I

TERMS AND CONDITIONS FOR SLOVENIA'S PARTICIPATION IN THE FISCALIS PROGRAMME

1. As stated in Article 7 of Decision No 888/98/EC of the European Parliament and of the Council of 30 March 1998
establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market
(Fiscalis programme) (1), Slovenia's participation in the Fiscalis programme (hereinafter referred to as the programme)
shall take place in accordance with the conditions laid down in the Europe Agreement, and in so far as Community
law on indirect taxation so permits. Accordingly, Slovenia's participation in the programme's activities shall take place
under the following conditions:
— activities envisaged by Article 4 (communication and information exchange systems, manuals and guides) will be

allowed in so far as Community indirect taxation provisions make it possible,

— activities envisaged by Article 5(1) (exchanges of officials) and (2) (seminars) as well as those envisaged by Article 6

(common training initiative) will be allowed under the conditions laid down in these Articles,

— activities envisaged by Article 5(3) (multilateral controls) will not be allowed, as the Community legal framework
for cooperation in this domain, pursuant to Directive 77/799/EEC (2) and Regulation (EEC) No 218/92 (3),
is
applicable only to countries which are Member States of the European Union.

2. The terms and conditions for the submission, assessment and selection of applications for seminars and exchanges
related to officials of Slovenia shall be the same as those applicable to officials of the 15 national administrations of
the Member States of the European Union.

3. Annex II establishes the financial contribution to the general budget of the European Union that Slovenia will have to
pay at the beginning of every financial year to cover the costs resulting from its participation in the programme, from
2001 to 2002. The Association Committee is entitled to adapt this contribution whenever necessary in accordance
with the principles laid down in Article 114(2) of the Europe Agreement between the European Communities and
their Member States, of the one part, and Slovenia, of the other part.

4. Representatives of Slovenia will participate, as observers and for the points which concern them, in the Standing
Committee on Administrative Cooperation in the field of Indirect Taxation provided for in Article 11(1) of Decision
No 888/98/EC. This Committee shall meet without the presence of representatives of Slovenia for the rest of the
points, as well as at the time of voting.

5. The Member States of the European Union and Slovenia will make every effort, within the framework of the existing
provisions, to facilitate the free movement and residence of all persons eligible under the programme moving between
Slovenia and the EU Member States for the purpose of participating in activities covered by the Decision.

6. Without prejudice to the responsibilities of the Commission of the European Communities and the Court of Auditors
of the European Communities in relation to the monitoring and evaluation of the programme pursuant to Decision No
888/98/EC, the participation of Slovenia in the programme will be continuously monitored on a partnership basis
involving Slovenia and the Commission. Slovenia will submit the necessary reports to the Commission and take part in
other specific activities set out by the Community in that context.

7. The language to be used as regards the application process, contracts, reports to be submitted and other administrative

arrangements for the programme, will be one of the official

languages of the European Community.

8. The Community and Slovenia may terminate activities under this Decision at any time upon 12 months' notice in
writing. Activities in progress at the time of termination shall continue until their completion under the conditions laid
down in this Decision.

(1) OJ L 126, 28.4.1998, p. 1.
(2) OJ L 336, 27.12.1977, p. 15. Directive as last amended by the 1994 Act of Accession.
(3) OJ L 24, 1.2.1992, p. 1.

1.5.2002

EN

Official Journal of the European Communities

L 115/35

ANNEX II

SLOVENIA'S FINANCIAL CONTRIBUTION TO THE FISCALIS PROGRAMME

1. Slovenia's financial contribution will be added to the amount available each year in the general budget of the European
Union for commitment appropriations to meet the Commission's financial obligations stemming from work to be
carried out for the implementation, management and operation of the Fiscalis programme (hereinafter referred to as
the programme).

2. The financial contribution has been calculated considering an average daily allowance of EUR 146 and an average
travel allowance of EUR 695 representing costs incurred for participating in seminars and exchanges. It is estimated
for the calculation of the financial contribution that Slovenia will participate in 15 seminars and 20 exchanges, as an
average number of activities per year. The financial contribution may be adjusted at the beginning of each year to take
into account the actual number of activities in which Slovenia plans to participate during that year. The adjustment
will take place by means of the required call for funds that Slovenia will receive from the Commission, as referred to
under point 5.

3. Slovenia's contribution will be EUR 94 984 for every single year of participation, unless determined otherwise within
the conditions under point 2. From this sum, an amount of EUR 6 214 will cover supplementary costs of an
administrative nature related to the management of the programme by the Commission stemming from Slovenia's
participation.

4. Slovenia will pay the total contribution of its participation from its national budget, since PHARE assistance has not

been requested for this purpose.

5. The Financial Regulation of 21 December 1977 applicable to the general budget of the European Union (1) will apply,

in particular to the management of Slovenia's contribution.

this Decision,

Upon entry into force of
the Commission will send to Slovenia one or more calls for funds
corresponding to its contribution to the costs of the activities for the current year. The contribution will be expressed
in euro's and paid into a euro bank account of the Commission. Slovenia will pay its contribution to the annual cost
under this Decision according to the calls for funds and at the latest three months after the calls for funds are sent.
Any delay in the payment of the contribution shall give rise to the payment of interest by Slovenia on the outstanding
amount from the due date. The interest rate corresponds to the rate applied by the European Central Bank, on the due
date, for its operations in euro's,

increased by 1,5 percentage points.

6. The daily subsistence allowances are applicable to all participants in the programme and are determined on a country
per country basis by the Commission. Slovenia will receive a first budget advance from the Commission at the
beginning of every year. A second advance may be paid at the middle of the year depending on the actual participation
of Slovenia in the programme activities and on the expected participation for the rest of the year. The Slovenian
department concerned will use these advances to pay for the travel tickets and daily subsistence allowances for
Slovenia participants.

7. Travel costs and subsistence costs incurred by representatives and experts of Slovenia for the purposes of taking part as
observers in the work of the committee referred to in point 4 of Annex I shall be reimbursed by the Commission on
the same basis as for the Member States of the European Union.

(1) OJ L 356, 31.12.1977, p. 1. Regulation as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001,

p. 1).